https://www.taxtmi.com/caselaws?id=368987 The Tribunal allowed the appeal filed by the appellant, ruling in their favor and setting aside the demand. The appellant successfully argued that the refund claim was initially sanctioned based on outward freight being part of the transaction value, and they correctly paid duty. The Tribunal emphasized that challenging a refund claim without appealing the assessment orders was impermissible, citing legal precedent. Therefore, the demand against the appellant was deemed unsustainable, and the decision of the Commissioner (Appeals) dropping the demand for the period 2007-2011 was upheld. en-us Thu, 30 Aug 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368987 The Tribunal allowed the appeal filed by the appellant, ruling in their favor and setting aside the demand. The appellant successfully argued that the refund claim was initially sanctioned based on outward freight being part of the transaction value, and they correctly paid duty. The Tribunal emphasized that challenging a refund claim without appealing the assessment orders was impermissible, citing legal precedent. Therefore, the demand against the appellant was deemed unsustainable, and the decision of the Commissioner (Appeals) dropping the demand for the period 2007-2011 was upheld. Case-Laws Central Excise Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368987